Dáil Éireann díospóireacht -
Tuesday, 1 Mar 1994

Vol. 439 No. 5

Written Answers. - Seizure of Motor Car.

Michael McDowell

Ceist:

78 Mr. M. McDowell asked the Minister for Finance whether his attention has been drawn to the seizure of a motor car (details supplied); whether it is proposed to return this car to the owner who apparently acted in good faith throughout; and if he will make a statement on the matter.

Minister for Finance (Mr. B. Ahern)

I am informed by the Revenue Commissioners that the car in question was detained on 15 February 1994 on suspicion that there might have been a breach of the laws relating to vehicle registration tax (VRT).

The car was registered in January 1993 with the Commissioners. The person who registered the car applied for and was granted relief from payment of VRT on the car as he claimed he was transferring his residence to the State. A condition for the granting of this type of relief is that the car cannot be disposed of within 12 months of its registration without the prior permission of the Commissioners. Consequently, the person was advised that this restriction was being placed on the car until 12 January, 1994. A breach of this restriction immediately renders the vehicle liable for VRT.

I understand the car was sold in June 1993 to the person concerned. This is before the 12 month period of restriction had expired and was done without the permission of the Commissioners having been sought. Accordingly, the car became liable to VRT which has never been paid. This is an offence under the Finance Act, 1992, and renders the car liable to seizure and forfeiture.

I am informed by the Revenue Commissioners that their investigations into the case have not yet been completed. However, there is no suggestion at this stage that the person concerned acted in any way other than in good faith. The Commissioners are viewing his involvement in the case sympathetically and will not be imposing any penalties on him arising out of the seizure. It is expected that the car will be returned to the person concerned very shortly.